ISA and professionals: exclusion during liquidation (cross-border guide)

Context

In brief

• Professionals in liquidation may be excluded from ISA
• No official clarifications from the Italian Revenue Agency
• VAT number maintained for outstanding credits

Key facts

• What: Possible exclusion from ISA for professionals in liquidation phase
• When: From 2026
• Where: Italy
• Who: Italian Revenue Agency
• Amount: Not specified

Professionals who have ceased their operational activity but maintain their VAT number to collect outstanding professional credits may be excluded from the Synthetic Fiscal Reliability Indices (ISA) for 'non-normal exercise of the activity'. This situation is similar to that of companies in liquidation, but an official clarification from the Italian Revenue Agency is still missing.

What happens if a professional is in the liquidation phase?

A professional who has ceased their activity but still needs to collect fees is obliged to comply with the ISA? According to the Italian Revenue Agency's practice, the VAT number can be maintained until the pending relationships are settled. However, in the presence of a substantially liquidation phase of the professional activity, the cause of exclusion from ISA for 'non-normal exercise of the activity' may apply. This means that if a professional maintains the VAT number only to collect residual fees, they may be excluded from the ISA.

What are the implications for cross-border workers?

For cross-border workers who work in Ticino and reside in Italy, this situation could have significant implications. The lack of official clarifications makes it difficult to plan their tax deadlines. It is important to monitor any updates from the Italian Revenue Agency to avoid penalties or errors in the tax return.

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Operational details

Practical Analysis: Implications for Professionals

The possibility of exclusion from the ISA for professionals in the liquidation phase raises several practical questions. Firstly, it is important to understand whether your situation falls under the definition of 'non-normal exercise of activity'. This could include professionals who have ceased their main activity but keep the VAT number to collect outstanding credits.

Comparison with the Previous Situation

Before this potential exclusion, professionals in the liquidation phase were treated as normal activities for ISA purposes. This change could have a significant impact on tax planning and credit management. It is important to carefully evaluate your situation and consult an expert to understand how to proceed.

Possible Scenarios

1. Scenario 1: You are a professional who has ceased activity but still has credits to collect. You might be excluded from the ISA if your activity is considered to be in the liquidation phase. 2. Scenario 2: You have kept the VAT number to collect residual compensation. You might need to submit an exclusion request from the ISA to avoid penalties. 3. Scenario 3: You have already submitted your income tax return without considering this exclusion. You might need to rectify your declaration to avoid problems with the Tax Agency.

What to Do If You Are a Cross-Border Worker?

If you are a cross-border worker who works in Ticino and resides in Italy, it is important to carefully monitor the new regulations. You might need to adapt your tax planning to account for this possible exclusion. Consulting a tax expert can help you navigate this change and ensure compliance with the regulations.

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Key points

Concrete actions for professionals in the liquidation phase

If you are a professional in the liquidation phase, there are some concrete actions you can take to ensure tax compliance and avoid problems with the Revenue Agency.

Step-by-step: what to do

1. Evaluate your situation: Determine if your activity is considered to be in the liquidation phase. This could include the cessation of the main activity and the maintenance of the VAT number to collect outstanding credits. 2. Consult a tax expert: Turn to an accountant or tax expert to better understand your situation and possible options. You may need to submit an application for exclusion from the ISA. 3. Gather the necessary documents: Prepare to submit documents that attest to the cessation of the activity and the credits still to be collected. These documents may include unpaid invoices, ongoing contracts, and other evidence of residual activity. 4. Monitor regulatory updates: Stay updated on any official clarifications from the Revenue Agency. This will help you better plan your tax situation. 5. Rectify the tax return: If you have already submitted the tax return without considering this exclusion, you may need to rectify it to avoid problems.

Useful tools

To help you manage your tax situation, you can use tools such as the tax calculator to estimate your taxes and the permit comparator to better understand your options. These tools can help you navigate this change and ensure compliance with regulations.

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